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Assessment of individual income tax in 2009

Article 158. Tax Rates.

  1. Taxpayer income, with the exception of income indicated in points 2 of this article, shall be subject to taxation at the rate of 10%;
  2. Income in the form of dividends received from the sources in the Republic of Kazakhstan and abroad shall be taxed at the rate of 5%.

Article 160. Income Taxable at the Source of Payment.

The following categories of income shall be regarded as the income taxable at the source of payment:

  1. Employee’s income;
  2. Income of an individual received from a tax agent;
  3. Pension payments from pension savings fund;
  4. Income in form of dividends, interests, winnings;
  5. Stipends;
  6. Income from cumulative insurance agreements.